Special Sales Tax Board

Tuscaloosa County Special Tax Board collects all of its own local taxes. All entities that currently conduct business in Tuscaloosa County should contact this office to determine any potential tax liability.

Forms

Please note all tax returns must be filed by the 20th of the following month or penalty and interest will be assessed.

Returns:

• Sales Tax Return
• Use Tax Return
• Abatement Return
• Tobacco Tax Return
• Tuscaloosa Co Motor Fuel Return

Miscellaneous:

• New Business Application
• Petition for Refund
• Tobacco Stamps Order Form
• Tuscaloosa County Legislative Act

To download a Microsoft Word, Excel Viewer, or Adobe Acrobat click here.

Tax Rates

The following is the breakdown for the Tuscaloosa County Special Tax Board.

Frequently Asked Questions

How do I register an account?
An account can be registered with the Tuscaloosa County Special Tax Board by completing the New Business Application form and returning to our office. If the account will be a Sales Tax or Seller’s Use Tax account, please include the State of Alabama sales tax number along with the Federal Tax ID Number.

Can I file my tax return online?
Starting October 1, 2013, returns may be filed online through the Alabama Department of Revenue, My Alabama Taxes.

What is the penalty and interest for a late return?
A return is considered late if filed after the 20^th of the following month the return is due. Penalty is 10% of the tax amount. Interest is calculated in accordance with the Alabama Department of Revenue quarterly rate (https://www.revenue.alabama.gov/legal/quarterly-interest-rates/).

How do I file an amended return?
Complete a new tax return for the erroneously filed month. Please state at the top of the form “Amended”. Include the backup information supporting the amended return. If the amended return results in a refund, a Petition for Refund must be completed and returned to our office.

Important Links

Sales and Use Tax Law
http://alisondb.legislature.state.al.us/alison/codeofalabama/1975/coatoc.htm

Sales and Use Tax Rules
https://revenue.alabama.gov/sales-use/taxes-administered/sales-tax/

State of Alabama
https://revenue.alabama.gov/

City of Tuscaloosa
http://www.tuscaloosa.com/

City of Northport
www.cityofnorthport.org

Sales Tax Rate Map
http://www.avataxrates.com/